Opo (a.k.a. Opuuo, Tʼapo [lgn]), a Koman language spoken in Ethiopia and South Sudan, has complex and interesting systems of both NOMINAL NUMBER and VERBAL NUMBER. This paper provides a description and analysis of these systems as found in the Bilugu dialect of Ethiopia, using Corbett's (2000) model of number systems as a theoretical framework. In Bilugu Opo, NOMINAL NUMBER marking is divided along the animacy hierarchy into two systems. The TOP SYSTEM, encompassing all human referents, marks singular ~ plural opposition via a variety of morphological strategies (lexical, derivational, and inflectional) and patterns (marked plural, marked singular, and both marked). The SECOND SYSTEM, encompassing all non-human referents, encodes GENERAL NU...